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Lesson Plan Depreciation

The document outlines a 40 minute accounting lesson for 11th grade students on the topic of depreciation, including defining depreciation, discussing causes of depreciation by having students analyze why a used phone would be valued less, and introducing related accounting terms like wear and tear and effusion of time. The teacher engaged students through demonstration, discussion, and group work to help ensure students understood the key concept of depreciation and how it affects consumer goods over time.

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abhishek kumar
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961 views5 pages

Lesson Plan Depreciation

The document outlines a 40 minute accounting lesson for 11th grade students on the topic of depreciation, including defining depreciation, discussing causes of depreciation by having students analyze why a used phone would be valued less, and introducing related accounting terms like wear and tear and effusion of time. The teacher engaged students through demonstration, discussion, and group work to help ensure students understood the key concept of depreciation and how it affects consumer goods over time.

Uploaded by

abhishek kumar
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Name of Teacher : Kusum Kumari

School name : Govt Upgrade High School


Class : XI
Subject : Accounting
Date : 21 August 2022
Time : 40 Min
Topic : Depreciation

Aim : To help learners understand the concept of ‘depreciation’


and how it affect our daily lives as consumers.

Objectives : By the end of the lesson, learners should be able to;


a). define depreciation at 100% accuracy
b). state and explain the causes of depreciation
Teaching material: chalkboard, white board maker,
prescribed textbook (Business Accounting 1 by
Frank Wood 12th edition), Huawei Phone. Teaching
methods: demonstration, discussion
TIME TEACHER ACTIVITY LEARNER ACTIVITY

- Recap on the previous lesson on tangible


- Paying attention to the teacher
assets

- Teacher shows his phone to the learners and


allow them to look closely the phone then tells - They look at the phone being displayed
them the price he paid for it.

- He then asks them how much they would be - The student answers and says an amount
willing to pay for the phone at its current below the one the teacher paid for the
position. phone.

- The student lift up their hands and if they


Introduction) - The teacher asks the whole class why the are pointed they answer. Expected answers
/students are paying less for the phone. are: because the phone has been used, the
pone has lost value.

- The teacher then tells the students that the


- Students copy the topic into their exercise
topic for the day is all what they have said, then
books.
writes the topic depreciation on the board.

Students give their responses and expected


- Ask the learners to try and define depreciation answers are; it’s a reduction in price, when
the price goes down, the drop in price
TIME TEACHER ACTIVITY LEARNER ACTIVITY

- From the responses the teacher gives the


correct definition of depreciation and points - They copy the definition into their
out that the definition should include loss of exercise books.
value and over time to earn full marks.

- The teacher asks the students to form


groups of 4 people and discuss the causes of - Students form the groups and start
depreciation. As the students discuss the discussing the causes of depreciation
teacher supervises.
Presentation

- The leaners present their findings.


- The teacher then asks the leaners to Expected responses are: the phone
present their findings. has a broken screen, the phone’s
technology is older, etc.

- The teacher introduces the accounting - The students write the terms given
terms for the causes of depreciation e.g. by the teachers in their exercise
wear and tear effusion of time. books
TIME TEACHER ACTIVITY LEARNER ACTIVITY

- Conclude by asking a few leaners


Conclusion - The few leaners recap the lesson.
to recap the lesson.

The lesson was well receive and understood by the majority of


learners. However, the set induction part they were bit
confused but they eventually catch when the content was
delivered and the lesson become interesting.

I try my best to present the lesson with the involvement of


the whole class, through group discussion.
Depreciation is the value of assets due to wear and tear
obsolescence time and end of legal rights.

Depreciation is calculated on fixed assets which are also


known as depreciable assets.

Define depreciation and state its feature with proper example.

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